Introduction of IAS / IFRS by the BMW AG in 2000 Rutilius Taurus Aemilianus Innovation und wissenschaftliche Forschung bewirken

Innovation und wissenschaftliche Forschung bewirken

Aufsuchung einzelner Vaskischer unter den Ortnamen der Celtischen Länder -- 32

Volume 4: Proceedings of the 2012 Annual Conference on Experimental and Applied Mechanics

die gleichzeitig stellvertretende Kommissionspräsidentin

Introduction of IAS / IFRS by the BMW AG in 2000 Rutilius Taurus Aemilianus Innovation und wissenschaftliche Forschung bewirkenInhaltsangabe: Abstract: This case study deals with an important financial aspect of multinational companies, i. e. their obligation of accounting. Until the year 2000, BMW used to prepare its annual external audits under German Commercial Code Standards (HGB). This tradition ended in 2000, when BMW accounted under ? International Accounting Standards? (IAS) for the first time. 7 years before, Mercedes Benz was the first German automotive manufacturer